题目内容

长江公司和大海公司均为增值税一般纳税人企业，适用的增值税税率为17%；所得税均采用债务法核算，适用的所得税税率均为25%，合并前，长江公司和大海公司是不具有关联关系的两个独立的公司。有关企业合并资料如下：
(1)2010年12月20日，这两个公司达成合并协议，由长江公司采用控股合并方式将大诲公司进行合并，合并后长江公司取得大海公司60%的股份。
(2)2011年1月2日长江公司以固定资产、投资性房地产(系2009年12月自营工程建造后直接对外出租的建筑物)、交易性金融资产和库存商品作为对价合并了大海公司，其有关资料如下：
(3)发生的直接相关费用为150万元，投出固定资产应交增值税1020万元。
(4)2011年1月2日大海公司可辨认净资产的公允价值为27000万元。(假定公允价值与账面价值相同)，其所有者权益构成为：实收资本20000万元，资本公积2000万元，盈余公积500万元，末分配利润4500万元。
(5)2011年大海公司全年实现净利润3000万元。
(6)2012年3月5日股东会宣告分配现金股利 2000万元。
(7)2012年12月31日大海公司可供出售金融资产公允价值增加200万元。
(8)2012年大海公司全年实现净利润4000万元。
(9)2013年1月5日出售大海公司20%的股权，长江公司对大海公司的持股比例为40%，在被投资单位董事会中派有代表，但不能对大海公司生产经营决策实施控制。对大海公司长期股权投资应由成本法改为按照权益法核算。出售取得价款6600万元已收到。当日办理完毕相关手续。
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Alexey Vikhlinin tried to study how clusters of galaxies grow by using ______.

For this part, you are allowed 30 minutes to write a composition based on the topic "On the Mobile Phone". The outline is given below in Chinese. Your composition should be no less than 120 words. Remember to write clearly.
1. 手机的好处;
2. 可能带来的问题;
3. 如何正确使用这个通迅工具。
On the Mobile Phone

Despite that the wave of industrial development that has 【M1】
swept much of East Asia in recent decades, the country of 80
million remains extremely poor, mismanaged and still' was 【M2】
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role in the global economy, thanks largely to a single export
commodity—its people. According to the government, I mil
lion Philippines will go abroad as contract workers this year, 【M4】
the biggest exodus ever. "The Philippines has already sur
passed Mexico as the largest source of migrant labor in the
word," says Manolo I. Abella, a migration specialist at the
International Labour Office in Geneva. In all, about 8 mil
lion Filipinos—an astounded one tenth of the country's 【M5】
citizens—currently work overseas to support families back home.
They remit more than ＄ 7 billion annually, according to the
government, and that's only' official transfers. A recent Asian 【M6】
Development Bank report put the real figure in the ＄ 14
billion to ＄ 21 billion range a sum that dwarfs both foreign direct
investment and aid flowing into the country, and amounts
3 2 percent of GNP. In the past, the Philippines 【M7】
is shamed by its inability to create enough good jobs to keep 【M8】
its people at home. But hard economic reality—a 14 percent
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a day)—has shifted the sentiment. Today, in a move that
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through its embassies, to see that their rights as foreign workers
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【M1】

We have them as a part of the meal.